International Business Transactions and Taxation

Recent developments in the taxation of international enterprises are driven by the Organisation for Economic Co-operation and Development (OECD) of the Base Erosion and Profit Shifting (BEPS) initiative and have contributed to increase attention in practice, especially of large enterprises, resulting in different routes of action. This book provides a comprehensive overview of international business transactions at the customer interface with a focus on the specific role and tasks of the functions within a company. Three basic transactional models are introduced and analyzed, particularly to what extent they induce an international tax risk to the enterprise, in order to explore meaningful choices for action. The book inspires experienced practitioners as well as young professionals with or without formal business education to think beyond the context of their own experience and to define, implement and monitor tax-compliant transactional processes in their respective business. Individuals in companies are sensitized for compliance to these business processes resulting in a reduction of a hidden or frequently neglected, but significant tax risk. This book helps executives and managers create a shared understanding on international business transactions and facilitate detailed cross-functional discussions.

Explores the complexities of international business transactions Describes the roles involved in running international business transactions at the vendor and customer level Analyses the implications of the OECD BEPS guidelines for industrial businesses

Autorentext

Manuel C. Solbach is a business consultant, transformation manager and author based in Rhein-Main, Germany. Next to over two decades heading large international B2B sales organizations and senior corporate transformation projects globally at major industry leaders he has been teaching at the University of Applied Science Ludwigshafen (Germany) for several years.He is also engaged as Corporate Assessor in the MBA program at the University of St. Gallen (Switzerland). Currently, he delivers transformation programs for clients in the B2B industry with focus on value creation through strategy, organizational leadership, and commercial impact.

Inhalt

1. Introduction.- 2. International Taxation and Transactional Models.- 3. Business Strategy and Transactional Models.- 4. Direct Business.- 5. Merchandize Business.- 6. Agency Business.- 7. Conclusion.